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the subject of the levy notice or the notice of determination.
Because the prior collection activities were initiated and
completed before the effective date of section 6330, petitioner
is not entitled to the protections of that section for those
collection activities. See Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3401,
112 Stat. 685, 746-750 (which created new section 6330 and
provided for an effective date of 180 days after July 22, 1998).
To the extent that the petition refers to respondent’s prior
collection activities, we dismiss that part of the petition for
lack of jurisdiction.
Pursuant to section 6330(d)(1), respondent moves to dismiss
the petition on the basis that we lack jurisdiction to review
respondent’s assessment of the uncollected section 6702 frivolous
return penalties. Section 6330(d)(1) provides the following:
SEC. 6330(d). Proceeding After Hearing.--
(1) Judicial review of determination.–-The person
may, within 30 days of a determination under this
section, appeal such determination–-
(A) to the Tax Court (and the Tax Court
shall have jurisdiction to hear such matter);
or
(B) if the Tax Court does not have
jurisdiction of the underlying tax liability,
to a district court of the United States.
If a court determines that the appeal was to an
incorrect court, a person shall have 30 days after the
court determination to file such appeal with the
correct court. [Emphasis added.]
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Last modified: May 25, 2011